I worked for a government agency where all of the managers and director all get a $400 per year stipend for employee satisfaction/morale stuff. Instead of using the funds, in one department i worked in they would have us recycle all of our cans and bottles at one of their desks then serve us cheap spaghetti every year and keep the money. We also had a monthly fund for staff to fund each other's birthday lunches. All $400 stayed in their account.
I moved offices and we all did the math:
100 employees
10 managers+=$4,000 times 3 years=$12,000
1 single catered lunch=$600
After not doing any type of appreciation during covid for 3 years they finally threw us a catered lunch so they were asked to chip $60 each and they all lost their fucking minds! Some of the managers didn't even have staff to spend it on and even they were pissed af.
I will, to be fair, say that one of the directors was pretty awesome and would take their (4-5) staff out to eat all the time and spent well over the $400 every year.